摘要
分析知识产权成本的构成与特征,在此基础之上将战略成本管理思想引入到知识产权成本管理中来,提出知识产权战略成本管理的概念及核心思想。进而勾画出企业知识产权战略成本管理的基本框架,指出当前我国企业知识产权战略成本管理的关键在于做到研发理性、申请节制、维护有方、转化有力。
The paper analyzes the composition and characteristics of intellectual property cost,and introduces the strategic cost management theory to the cost management of intellectual property rights to put forward the concepts and core ideas of strategic cost management of intellectual property.The paper outlines its framework and points out that the most critical part is to maintain rational and moderate development and application,effective management and intensive transformation.
出处
《科技管理研究》
CSSCI
北大核心
2012年第3期139-143,共5页
Science and Technology Management Research
关键词
知识产权
战略成本管理
知识产权成本
科技企业
intellectual property
strategic cost management
intellectual property cost
technological enterprises